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International Accounting
 

All magazines 2014

 1(295) - 2014 January

PROBLEMS OF ACCOUNT

  • The Federal law "On accounting" and account policy of the organization
  • Financial liabilities as element of financial statements: classification and measurement issues

ACCOUNT AUTOMATION

  • The actual problems of automation of accounting

PROBLEMS. OPINIONS. DECISIONS

  • Russian and American versions of accounting theory: current state and comparative analysis
  • Distribution problems in personnel costs by classification features Russian and international accounting standards

Taxation

  • Monitoring of state tax risk as mechanism for improving the efficiency of tax administration

LIST OF MATERIALS

  • List of materials published in the journal "International accounting" in 2013
 2(296) - 2014 January

PROBLEMS OF ACCOUNT

  • Accounting as base of efficient outsourcing on railway transport enterprises
  • Conceptual space accounting in Russian and foreign scientific tradition
  • Information base of the support of the strategic administrative solutions

PROBLEMS. OPINIONS. DECISIONS

  • Staff in accounting reforming in the Russian Federation

AUDIT ACTIVITY

  • Development of internal controls for the management of agricultural production

Taxation

  • Taxation
 3(297) - 2014 January

PROBLEMS OF ACCOUNT

  • Compliance - control system of internal control of corporations
  • Features of formation of professional judgment in conditions of application of the principles of account
  • Financial liabilities as element of financial statements: identification issues

Taxation

  • Tax control in the system of tax reporting in electronic form

PROBLEMS. OPINIONS. DECISIONS

  • Specificity of evaluation of accounts receivable and accounts payable of the enterprise

CREDIT ORGANIZATION

  • Principles and factors of competitiveness of regional commercial banks

PAGES OF HISTORY

  • Economy of Western Europe in period of early and classical feudalism (V-XIV cc)
 4(298) - 2014 January

PROBLEMS OF ACCOUNT

  • Calculation methods of accounting estimated figure
  • Positive accounting theory: history of occurrence and current status
  • Essential issues of evaluation of non-monetary assets in accounting

AUDIT ACTIVITY

  • Audit as obligatory element of the institutional environment of application of IFRS
  • Social audit for the organizations of consumer cooperation: system of procedures and analytical indicators

PAGES OF HISTORY

  • The historian's task – establishing the historical truth
 5(299) - 2014 February

PROBLEMS OF ACCOUNT

  • Accounting of financial instruments and investments in accordance with ias and accounting regulations: methodological problems and distinctions
  • Problems and trends of accounting outsourcing in Russia

CREDIT ORGANIZATION

  • Fair value accounting impact on the financial results of credit institutions

PROBLEMS. OPINIONS. DECISIONS

  • Problems of training of accountants and auditors during the reform period of higher education in Russia
  • Factoring transactions: accounting-classification approach

AUDIT ACTIVITY

  • The legal and methodological problems of materiality level accounting under preparation financial statements and under determination its reliability

Taxation

  • Taxation
 6(300) - 2014 February

PROBLEMS OF ACCOUNT

  • The Project of the accounting's federal standard "The Information about the stockholder equity of organization"
  • The owners' equity valuation models in static, dynamic and actuarial accounting concepts

AUDIT ACTIVITY

  • Part of the audit team is the most important factor of external quality assurance verification of corporate social reporting

PROBLEMS. VIEWS. SOLUTIONS

  • The Forming and analysis of the financial key performance indicators of the organization
  • Information interests of users of registration and reporting information

Foreign experience

  • The Factors of impact on the quality of accounting information

PAGES OF HISTORY

  • Ideal accounting of the Middle ages: expenses for the house
 7(301) - 2014 February

PROBLEMS OF ACCOUNT

  • Transactional costs: bases of the group and accounting
  • Monitoring of the enterprise's infrastructure as a key mechanism of management accounting innovative activity

PROBLEMS. OPINIONS. DECISIONS

  • Monetization indicators integrated reporting in housing construction
  • Information and control of information flow in the cost management in enterprises

Taxation

  • Tax budgeting in the system of risk management in commercial bank

PAGES OF HISTORY

  • Ideal accounting of middle ages: the earliest trial balance in the empire Franchesco Datini (1394)
 8(302) - 2014 February

PROBLEMS OF ACCOUNT

  • «Reserve» restoration value of fixed assets
  • Cost accounting and accounting obligations for protection and reforestation in the timber production
  • A Wine quality based costing system

REFORMING of REPORTING

  • Problems of disclosure of information on d&o liability insurance in the financial statements

PROBLEMS. VIEWS. SOLUTIONS

  • Theoretical aspects segmentation

Taxation

  • Place and role of the vat in the tax system in the formation of the revenue budget sources (the case of Volgograd region)

Foreign experience

  • Accounting for environmental liabilities arising from the transactions with atmospheric air as a tool for sustainable economic development of Ukraine
 9(303) - 2014 March

ISSUES ON ACCOUNTING

  • Classification of budgets in agricultural companies
  • Analysis of the fair-value evaluation in accordance with the international-integrated-reporting concept project
  • Assets valuation uncertainty and risk in the financial accounting in accord with IFRS

REFORMATION OF ACCOUNTING

  • Credibility and informational limits of financial statement

PROBLEMS. VIEWS. SOLUTIONS

  • The interrelation between the accountant’s professional judgment and the quality of financial reporting

AUDITING

  • Assessment of observance of the auditing standardization principles
 10(304) - 2014 March

REFORMING of REPORTING

  • Integratedreporting:questions of formation andanalysis

On the way to international standards

  • Features of formation of the statement of financial position public sector entity to meet the requirements IPSAS 1 «Presentation of financial statements»

Account problems

  • Improvement of costs accounting on wine and cognac producing enterprises

AUDITING

  • Audit evidence and financial statement assertions in context of standards of auditing
  • Audit performance evaluation

PROBLEMS. OPINIONS. DECISIONS

  • Analysis of credit quality of small enterprises by a bank credit expert

FOR EDUCATIONAL PURPOSE

  • New approaches to the theory and practice of tax administration
 11(305) - 2014 March

ISSUES ON ACCOUNTING

  • Identification of the term "discount" in book keeping
  • Depreciation policy of the organizations at the present stage
  • Modern types of communication activities and their impact on specifics of the management accounting organization

On the way to international standards

  • Adaptation of the accounting of biological assets management system in agricultural activities

REFORMATION OF REPORTING

  • Principles of formation of the report on financial results in domestic and foreign practice

PROBLEM. OPINION. SOLUTION

  • RETRACTED: Development of tools for evaluation of financial stability of enterprises of the military-industrial complex
 12(306) - 2014 March

On the way to international standards

  • Accounting of the property of federal state autonomous educational institutions in accordance with Russian and International accounting standards
  • Goodwill in the financial statements: a comparative analysis of national standards

ISSUES ON ACCOUNTING

  • Developing the cost-management technical software in organizations of a grain-elevator complex

AUDITING

  • Application of the CVP-analysis to assess the continuity of an auditee’s activities

Taxation

  • Analysis of application of tax privileges as a tool to increase investmentactivity of the region (Republic of Dagestan)

Foreign experience

  • Application of IFRS in Ukraine insurance companies: problems of accounting of insurance reserves
 13(307) - 2014 April

ISSUES ON ACCOUNTING

  • Modeling the future budget as a money fund
  • The organizational regulations of the land resources transaction accounting

REFORMATION OF REPORTING

  • Business accounting and integrated reporting

On the way to international standards

  • Uncertainty of the business-reputation concept: consequences for accounting and reporting
  • Financial statement: the accumulated other comprehensive income and reclassification

PROBLEM. OPINION. SOLUTION

  • Formation of the relevant information on receivables of interconnected trade organizations

Taxation

  • The peculiarities of rated-expense accounting under the terms of corporate-income tax regulation in the Customs Union of Belarus, Kazakhstan and Russia
 14(308) - 2014 April

ISSUES ON ACCOUNTING

  • "Reserve" impairment of financial investments

On the way to international standards

  • Virtual statements

REFORMATION OF REPORTING

  • Accounting and managerial report on budget execution of business processes in telecommunication companies

Taxation

  • The improvement of transport tax for road construction in constituents of the Russian Federation

PROBLEMS. VIEWS. SOLUTIONS

  • Accounting logistics (Analytical presentation of accounting)

Foreign experience

  • Accounting for wood harvesting
 15(309) - 2014 April

On the way to international standards

  • On expediency of use of the IAS 18 Revenue requirements when developing the federal accounting standards
  • On evaluation and write-off methods as to inventories for production costs in accordance with the Russian and International standards

ISSUES ON ACCOUNTING

  • Information on the environmental activities in corporate accounting and reporting

Taxation

  • Tax incentives of business activities: crisis measures of the developed countries

PROBLEM. VIEWS. SOLUTION

  • Accounting logistics (analytical presentation of accounting)

Foreign experience

  • A model of accounting and analytical support of the costs-of-period management system
 16(310) - 2014 April

REFORMATION OF REPORTING

  • Corporate reporting: new requirements and lines of development

Legal regulation

  • The RF accounting legal regulation system

PROBLEM. VIEWS. SOLUTION

  • Caution and care when selecting contractors: theoretical and practical aspects
  • Development of a technique to analyze financial conditions of the vessel-construction-and-repair managing subjects and assessment of their financial and economic circumstances

AUDITING

  • Particularities of materiality level identification of an audited entity

Foreign experience

  • Financial results fraud accounting used by USA companies
 17(311) - 2014 May

ISSUES ON ACCOUNTING

  • Application of fair value in the Russian and international accounting

AUDITING

  • Applied aspects of internal auditing of buyers and customers settlement of accounts in the conditions of uncertainty and risks
  • Audit quality from the viewpoint of a resource-based approach

Taxation

  • Basic problems of double taxation

PROBLEM. VIEWS. SOLUTION

  • Management accounting in flexible production systems

Foreign experience

  • Tax preferences of leasing: foreign experience and domestic practice
 18(312) - 2014 May

On the way to international standards

  • Foreign contracts accounting with signs of production activity hedging under IFRS

ISSUES ON ACCOUNTING

  • Historical aspects of requirements to accounting policy and accounting entities valuation
  • An accounting policy for segment accounting

Taxation

  • Conceptual content of corporate tax policy and justification of its structure parameters

AUDITING

  • The main approaches to technique of audit cost determination

PROBLEMS. VIEWS. SOLUTIONS

  • Improving the legal framework of accounting and financial reporting
  • The essence of the "efficiency" category
 19(313) - 2014 May

On the way to international standards

  • Reforming normative regulation system of Russian accounting under IFRS

ISSUES ON ACCOUNTING

  • Specifics of management accounting system elements of baking enterprises
  • Accounting and analytical aspects of internal resources formation and application
  • Methodical recommendations on cost and management accounting at the pre-contractual stage of construction activity within the framework of an integrated accounting system

Taxation

  • Fixed assets contribution to authorized share capital: direct reflection of operation

REFORMATION OF REPORTING

  • Modification of Russian accounting techniques in implementation of the International Financial Reporting Standards implementation: methodical providing

PROBLEMS. VIEWS. SOLUTIONS

  • Question of the "efficiency" category
 20(314) - 2014 May

On the way to international standards

  • Financial instruments information in financial statements of insurance companies in accordance with IFRS

ISSUES ON ACCOUNTING

  • Net profit dep and balance reserves

AUDITING

  • Methods of organization of managerial investment audit of economic subjects of agricultural sector
  • Social audit of consumer cooperation organizations: a system of procedures and analytical indicators

AUTOMATION OF ACCOUNTING

  • Automation of trade accounting processes applying the "1C: Enterprise 8" software
 21(315) - 2014 June

ISSUES OF ACCOUNTING

  • Procedure of cost accounting of output of products in business-processes and centers of responsibilities system

AUDITING

  • Internal audit procedures of project implementation in adoption of distance learning technologies

PROBLEMS. VIEWS. SOLUTION

  • Evaluation method of monetary funds and an entity cash flow
  • Financial result-oriented budgeting in the correctional system

LESSONS OF HISTORY

  • Russian manufacturing accounting at the turn of the nineteenth and twentieth centuries

Foreign experience

  • Modern trends of budget accounting in Ukraine
 22(316) - 2014 June

ISSUES ON ACCOUNTING

  • An integrated accounting analysis system for an organization management
  • An analysis of the cost-management method compliance to the relevant objectives of industrial management

REFORMATION OF REPORTING

  • Non-financial reporting as a source of information about a company

PROBLEMS. VIEWS. SOLUTIONS

  • Accounting concept development for exploration and mineral resources appraising

CHAPTER OF HISTORY

  • Development of accounting methodology in Europe within the period of XV century and first half of XIX century

Foreign experience

  • Accounting of consumers' environmental liabilities
 23(317) - 2014 June

On the way to international standards

  • Disclosures in the financial reporting of worker's compensation in accordance with IFRS requirements
  • "Golden parachute": assessment and estimation in accordance with the requirements of international standards of financial reporting

ISSUES ON ACCOUNTING

  • Accounting and analytical support as a tool of business risk management
  • Road map: simplification of registration for taxation and its convergence with accounting
  • Accounting as an information base decision making in management of own capital

REFORMATION OF REPORTING

  • Disclosure for analysis of financial status of commercial organizations in the financial statements

Taxation

  • Accounting and tax issues of VAT from advance payment of buyers

CHAPTER OF HISTORY

  • Cost accounting methods for manufacture: tradition and modern times

PROBLEMS. VIEWS. SOLUTIONS

  • An analysis of financial condition of debtor according to financial statements
  • Problems of RAS and IFRS accounting convergence for inventories
 24(318) - 2014 June

On the way to international standards

  • Methods of forming of accounting policy on the basis of professional judgment of accountant
  • Conceptual aspects of the International and Russian accounting practice for reflection of the allowance for doubtful accounts

ISSUES ON ACCOUNTING

  • Performance management of the meat processing factory based on its accounting and analytical information of the costs and financial results
  • Peculiarities of organization and maintenance of the management accounting system in the tourist companies

AUTOMATION OF ACCOUNTING

  • Development of a managerial accounting system of investment activity

CHAPTER OF HISTORY

  • The economy of Medieval Europe in the 15th and 16th centuries
 25(319) - 2014 July

On the way to international standards

  • Joint activities in the framework of simple partnership agreement in terms of IFRS 11 joint activities

MANAGEMENT ACCOUNTS

  • Cost centers and centers of responsibility in management accounting of the exploration industry

Taxation

  • Specifics of taxation in the partnership of housing owners

AUDITING

  • Improvement of the mechanism for monitoring of activities in the public sector of economy

PROBLEMS. VIEWS. SOLUTION

  • The accounting paradigm in global economy: Russia's problems and their solutions

Foreign experience

  • Advantages and disadvantages of accounting and control procedures when using real - time technologies and cloud computing

CHAPTER OF HISTORY

  • Financial policies of the tsarist government during the First World War
 26(320) - 2014 July

ISSUES ON ACCOUNTING

  • Accounting for impairment of assets in the case of impairment of goodwill as the field of application of professional judgment
  • The balanced scorecard of the value-oriented management
  • Management of by-products in wine-making

AUDITING

  • Control aspects of budgeting system of processing organization of agro-industrial complex
  • Integration of ethical principles of audit activities

CHAPTER OF HISTORY

  • Structure and evolution of socio-economic institute of accounting

MANAGEMENT ACCOUNTING: DEVELOPMENT CONCEPTS

  • Formation of the modern concept of managerial accounting and reporting of organizations based on the economic theory of Karl Marx capital
 27(321) - 2014 July

ISSUES ON ACCOUNTING

  • Theoretical approaches to formation of management accounting system

AUDITING

  • RETRACTED: Аccounting and reporting information on public support as per the Russian and international reporting standards

Taxation

  • Evolution of tax control of transfer pricing in the Russian Federation

Foreign experience

  • A comparative analysis of accounting of assets in Russia and China
  • International and Ukrainian accounting experience in comparative aspects
 28(322) - 2014 July

On the way to international standards

  • Developing fair value measurement in light of IFRS 13 application
  • IFRS 5: Non-current assets held for sale and discontinued operations

AUDITING

  • Theodor Limperg's scientific heritage: sources of the international standards of auditing
  • State assistance as an object of auditing agricultural organization's financial statements

Taxes and taxation

  • Tax optimization as an instrument for financial result planning of an organization's performance

Foreign experience

  • Emerging issues in managing the overheads of industrial enterprises

PROBLEMS. VIEWS. SOLUTIONS

  • Review of the monograph "A history of management accounting: the British experience" by Trevor Boyns and John Richard Edwards
 29(323) - 2014 August

ISSUES ON ACCOUNTING

  • Improvement of accounting and analytical support for production operations management of an organization

REFORM OF REPORTING

  • Evolution of consolidated financial statements regulation in Russia

PROBLEMS. VIEWS. SOLUTIONS

  • Requirement for internal control of an economic entity and its effectiveness assessment
  • Assessment and analysis of receivables and payables taking into account the time factor

CHAPTER OF HISTORY

  • Forms of accounting: a historical aspect
 30(324) - 2014 August

On the way to international standards

  • Correction of errors: from "red-ink" entry to cumulative effect according to IFRS and RAS

REFORM OF REPORTING

  • Analysis of government assistance influence on business continuity and financial results of agricultural organizations

Taxation

  • Chinese tax reforms: findings for Russia

AUDITING

  • Developing the performance audit of public expenditures

Foreign experience

  • A comparative analysis of liability accounting in Russia and China
 31(325) - 2014 August

ISSUES ON ACCOUNTING

  • Revenue, expenses and financial results in accounting and reporting: theoretical and practical aspects

MANAGEMENT ACCOUNTS

  • A segmental approach to internal control in agricultural holdings

Taxes and taxation

  • Harmonizing tax systems as a method of limiting tax competition under conditions of integration

Foreign experience

  • The structure of financial statements in Russia and China

CHAPTER OF HISTORY

  • Components of accounting methodology in the countries of the world
  • Specific accounting of funds in the ledger of the Genoese Commune for 1340
 32(326) - 2014 August

INTERNATIONAL AND NATIONAL STANDARDS

  • Aspects of organizations' liabilities reform in the system of Russian Accounting Standards

ISSUES ON ACCOUNTING

  • Improvement of cash flow accounting on the basis of a multi-design method

AUDITING

  • Legal and regulatory framework for audit activities in the Russian Federation

Taxes and taxation

  • Economic entities' tax burden calculation methodology

PROBLEMS. VIEWS. SOLUTIONS

  • The internal control entities in the economic security system of enterprises
 33(327) - 2014 September

INTERNATIONAL AND NATIONAL STANDARDS

  • Accounting for held-to-maturity debt financial investment under IFRS

MANAGEMENT ACCOUNTS

  • Problems and prospects of managerial accounting development in Russia

ISSUES ON ACCOUNTING

  • The use of fixed assets: economic benefits, impact on the relevance of accounting information

Taxes and taxation

  • Value added taxation: international experience of information exchange and tax offences countering

REFORM OF REPORTING

  • Innovation costs in financial and statistical reporting of organizations

PROBLEMS. VIEWS. SOLUTIONS

  • State treasury control: theoretical and methodological aspects of development
 34(328) - 2014 September

ISSUES ON ACCOUNTING

  • Sources of financing the innovation activity of corporations: an accounting aspect
  • Advantages and disadvantages of alternative options of inventory accounting under the standard method

INTERNATIONAL AND NATIONAL STANDARDS

  • Evaluation and accounting for borrowings under Russian and international standards: similarities and differences

REFORM OF REPORTING

  • Improving the non-monetary asset evaluation technique in financial statements

PROBLEMS.VIEWS. SOLUTIONS

  • The preconditions for developing an integrated processoriented accounting system

Foreign experience

  • Implementing the International Standards of Supreme Audit Institutions
 35(329) - 2014 September

MANAGEMENT ACCOUNTS

  • Management accounting and management: issues of cross-functional interaction

ISSUES ON ACCOUNTING

  • Risk accounting in commercial organizations

AUDITING

  • Approaches to profit tax audit of trade organizations

PROBLEMS. VIEWS. SOLUTIONS

  • Sources of funding of non-profit organizations: concepts, classification, formation and use
 36(330) - 2014 September

ISSUES ON ACCOUNTING

  • Assessment of short-term biological asset of dairy cattle breeding at its fair value
  • Methodological support of accounting activities of small enterprises: differentiation of approaches

AUDITING

  • Key factors and priorities for auditing in the EEU integration space

PROBLEMS.VIEWS. SOLUTIONS

  • The internal control system as a means of identifying the risks

Foreign experience

  • Analysis of external quality control of audit services in the Russian Federation and Ukraine
 37(331) - 2014 October

MANAGEMENT ACCOUNTS

  • The experience of implementing the ABC method in accounting practices of agricultural organizations

Taxes and taxation

  • Taxation of real estate of citizens: experience of the CIS countries

PROBLEMS. VIEWS. SOLUTIONS

  • Postulates, paradigms and scientific theories: accounting perspective and contemporary assessment

REFORM OF REPORTING

  • Increasing informational content of financial statements of livestock farms
  • Information and accounting support for economic analysis and improvement of operational budgeting of industrial enterprise performance based on standard operating rates

ISSUES ON ACCOUNTING

  • Reporting in multivariate accounting for internal management and external regulation of the economy
 38(332) - 2014 October

INTERNATIONAL AND NATIONAL STANDARDS

  • The rationale behind using fair value to increase the reliability of accounting and reporting of accounting items

MANAGEMENT ACCOUNTS

  • Strategic management accounting for corporate profits
  • Major directions of management accounting development in indoor gardening

REFORM OF REPORTING

  • Information disclosure in financial statements: evolution of national systems and integration determinants

Foreign experience

  • Developing financial statements in conditions of changed user requirements
 39(333) - 2014 October

INTERNATIONAL AND NATIONAL STANDARDS

  • Features of the first application of international financial reporting standards

ISSUES ON ACCOUNTING

  • Investment assets as a new accounting object and its rules of valuation in russian and international accounting

REFORM OF REPORTING

  • Evolution, current status and trends of accounting and reporting segment in organizations

Managerial accounting

  • The russian accounting methodology for goodwill against world trends: current state and development vector

PROBLEMS. VIEWS. SOLUTIONS

  • Organization of accounting documentation of transactions with discounts
 40(334) - 2014 October

ISSUES ON ACCOUNTING

  • Problems of accounting requirements systematization
  • License agreement and commercial concession agreement: legal and accounting aspects

MANAGEMENT ACCOUNTS

  • Prospects and patterns of national management accounting system development

REFORM OF REPORTING

  • Organizational and methodological base of segment reporting generation by agricultural holdings
  • Comparative analysis of accounting and financial approaches to company valuation

AUDITING

  • Auditor's report and its information capabilities from the view point of the users of financial statements
 41(335) - 2014 November

MANAGEMENT ACCOUNTS

  • Management accounting for activity of medical state (municipal) institutions: organizational approaches
  • Dispositive properties of management accounting

REFORM OF REPORTING

  • A modern look at the capital estimates in accordance with the concept of capital maintenance
  • Integrated reporting and its audit: the current state and development trends

AUDITING

  • Theoretical and methodological aspects of the "Audit sampling" national standard and its usage procedure
 42(336) - 2014 November

MANAGEMENT ACCOUNTS

  • Applying models and methods of management accounting at different stages of building activities

ISSUES ON ACCOUNTING

  • A balanced scorecard in risk management
  • Intellectual capital as an accounting item: new aspects
  • The materiality concept in accounting: experience of Ukraine

Taxation

  • The pricing methodology for taxation purposes: application and problems
 43(337) - 2014 November

ISSUES ON ACCOUNTING

  • Specifics of fixed assets write-off of the federal state unitary enterprise the Federal Penitentiary Service of Russia and recording results in accounting books

MANAGEMENT ACCOUNTS

  • The Institute of Management Accounting in Russia: possible perspectives and ways of their implementation

REFORM OF REPORTING

  • Positioning of integrated reporting as a source of competitive advantage

STATE TREASURY CONTROL

  • Theoretical and practical aspects of the State Treasury control mechanism development

PROBLEMS. VIEWS. SOLUTIONS

  • Legal aspects of franchising and specifics of its accounting

CHAPTER OF HISTORY

  • The money of Medieval Europe
 44(338) - 2014 November

REFORM OF REPORTING

  • The conceptual framework and the structure of international standard on integrated reporting

MANAGEMENT ACCOUNTS

  • Realization of management accounting functions in the integrated accounting system of agricultural organizations
  • A responsibility accounting model in a winery

PROBLEMS. VIEWS. SOLUTIONS

  • Developing the methodology of departmental control over State assistance in agricultural enterprises
 45(339) - 2014 December

MANAGEMENT ACCOUNTS

  • The modern paradigm of management reporting
  • Activity-based costing in management accounting of an economic entity
  • Management accounting development: history, factors, new developments

INTERNATIONAL AND NATIONAL STANDARDS

  • The systems of Russian and International Financial Reporting Standards, their current relation and development prospects

CHAPTER OF HISTORY

  • Historical background of juridical perception of the facts of economic life
 46(340) - 2014 December

ISSUE ON ACCOUNTING

  • Substantiation of directions of development of internal control in organizations of inland water transport

MANAGEMENT ACCOUNTS

  • The "balanced" approach in accounting for the disposal of fix assets

STATE TREASURY CONTROL

  • Methodical aspects of carrying out the control actions for verification of the budget estimate state establishment

SCHOLARLY DISPUTE

  • Applying the transformation techniques for retrospective record of changes in accounting policies

INTERNATIONAL EXPERIENCE

  • Quotas on greenhouse gas emissions as an object of accounting by enterprises in Ukraine
 47(341) - 2014 December

ISSUES ON ACCOUNTING

  • Recording sponsorship information in accounting books

MANAGEMENT ACCOUNTS

  • Implementing strategic management accounting methods in the practice of construction organizations

FINANCIAL ACCOUNTING

  • Financial instruments measurement in Russian and international accounting

AUDITING

  • The definition of auditor's opinion: history, implication, problems

Foreign experience

  • Building a modern accounting system under the process-based approach at consumer cooperation enterprises
 48(342) - 2014 December

NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

  • Applying adjustment mechanisms of financial statements indicators by the inflation rate under volatile national economy

MANAGEMENT ACCOUNTS

  • Methods of allocating indirect costs and building a gross expenditure indicator based on an iterative algorithm

REFORM OF REPORTING

  • Methods of accounting for and reporting of changes in accounting policies

Foreign experience

  • Accounting and information support to waste management in the system of material flows of enterprises
 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 27, Iss. 3
March 2024

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